BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
XXXXX ) Appeal No. 91-0327
: Account No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission pursuant to the Administrative Procedures Act and the rules of the Utah State Tax Commission for informal proceedings. No hearing was requested, therefore, this decision is based upon information contained in the Tax Commission's file.
Petitioner requests a waiver of the penalty and interest on her sales tax account for the period from XXXXX, through XXXXX. Petitioner states that she has already paid the $$$$$ tax. This tax payment along with its return was not filed until XXXXX. The due date was XXXXX. Accordingly, a $$$$$ penalty for late filing of the tax return and a $$$$$ penalty for late payment of the tax, with corresponding interest, was assessed on Petitioner's account. Petitioner states that this is grossly unfair since it is double the amount Petitioner paid in tax. Petitioner states that these type of penalties make her question as to whether it is worth it for her to continue in business. Petitioner also states that during XXXXX and XXXXX she was separated from her husband, which caused a financial strain on Petitioner, and that on the limited income she receives from her business it would be very difficult for her to pay the penalty and interest amounts.
The filing of the return and payment of the tax for the period in question was two months late. The assessment of the penalties and interest is according to law and is proper. Petitioner has not asserted any facts upon which to base a claim that her untimely filing and payment were due to circumstances beyond her control.
DECISION AND ORDER
The Tax Commission finds that sufficient cause does not exist to waive the penalty associated with the Petitioner's sales tax for the tax year XXXXX. It is so ordered.
DATED this 24 day of April, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis